Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

1

1 310000 Unexpended Appropriations - Cumulative B E/U

1 320000 Appropriations Outstanding - Cumulative B U

1 331000 Cumulative Results of Operations B E/U

2

2.1

2.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N E/U

2.2

2.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N E/U

2.3

2.3 740500 Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E N E/U 9

3

3.1

3.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E Z E/U

3.2

3.2 740000 Prior-Period Adjustments Due to Corrections of Errors E Z E/U

3.3

3.3 740500 Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E Z E/U 9

3.4

3.4 310500 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior-Year

E G E/U 9

3.4 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E G E/U

3.4 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E G E/U

3.5

3.5 570500 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years 

Preceding the Prior-Year

E G E/U 9

3.5 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E G E/U

3.5 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E G E/U

3.6

3.6 320800 Appropriations Outstanding - Prior-Period Adjustments E F E/U

3.7

3.7 570810 Appropriations - Expended - Prior-Period Adjustments E F E/U

4

5

5.1

5.1 580100 Tax Revenue Collected - Individual E N T E/U

5.1 582100 Tax Revenue Accrual Adjustment - Individual E N T E/U

5.1 583100 Contra Revenue for Taxes - Individual E N T E/U

5.1 589100 Tax Revenue Refunds - Individual E N T E/U

5.2

5.2 580200 Tax Revenue Collected - Corporate E N T E/U

5.2 582200 Tax Revenue Accrual Adjustment - Corporate E N T E/U

5.2 583200 Contra Revenue for Taxes - Corporate E N T E/U

5.2 589200 Tax Revenue Refunds - Corporate E N T E/U

5.3

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2022 Reporting

Net position, beginning of period

Non-federal prior-period adjustments:

Changes in accounting principles

Corrections of errors - non-federal

Corrections of errors - years preceding the prior year - non-federal

Federal prior-period adjustments

Changes in accounting principles - federal (RC 29) - Footnote 1

Corrections of errors - federal (RC 29)

Corrections of errors - years preceding the prior year - federal (RC 29)

Prior period adjustment to unexpended appropriations - federal (RC 31)

Prior period adjustment to expended appropriations - federal (RC 32)

Prior period adjustment to appropriations outstanding - federal (RC 31)

Prior period adjustment to appropriations expended - federal (RC 32) - Footnote 1

Net position, beginning of period - adjusted

This line is calculated.

For current year, equals sum of lines, 1, 2.1, 2.2, 3.1, 3.2, 3.4, 3.5, 3.6, and 3.7.

For prior year, equals sum of lines, 1, 2.1, 2.2, 2.3, and 3.1 - 3.7.

Non-federal non-exchange revenue:

Individual income tax and tax withholdings (for use by Treasury only)

Corporation income taxes (for use by Treasury only)

Excise taxes

Bulletin No. 2021-20 VI RSOCNP - 1 August 2021
Part 2

SUPPLEMENT

Line 

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End

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NonFed

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Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2022 Reporting

5.3 580400 Tax Revenue Collected - Excise E N T E/U

5.3 582400 Tax Revenue Accrual Adjustment - Excise E N T E/U

5.3 583400 Contra Revenue for Taxes - Excise E N T E/U

5.3 589400 Tax Revenue Refunds - Excise E N T E/U

5.4

5.4 580300 Tax Revenue Collected - Unemployment E N T E/U

5.4 582300 Tax Revenue Accrual Adjustment - Unemployment E N T E/U

5.4 583300 Contra Revenue for Taxes - Unemployment E N T E/U

5.4 589300 Tax Revenue Refunds - Unemployment E N T E/U

5.5

5.5 580600 Tax Revenue Collected - Customs E N T E/U

5.5 582600 Tax Revenue Accrual Adjustment - Customs E N T E/U

5.5 583600 Contra Revenue for Taxes - Customs E N T E/U

5.5 589600 Tax Revenue Refunds - Customs E N T E/U

5.6

5.6 580500 Tax Revenue Collected - Estate and Gift E N T E/U

5.6 582500 Tax Revenue Accrual Adjustment - Estate and Gift E N T E/U

5.6 583500 Contra Revenue for Taxes - Estate and Gift E N T E/U

5.6 589500 Tax Revenue Refunds - Estate and Gift E N T E/U

5.7

5.7 531000 Interest Revenue - Other E N E/T E/U

5.7 531100 Interest Revenue - Investments E N T E/U

5.7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E N T E/U

5.7 531700 Contra Revenue for Interest Revenue - Loans Receivable E N T E/U

5.7 531800 Contra Revenue for Interest Revenue - Investments E N T E/U

5.7 531900 Contra Revenue for Interest Revenue - Other E N T E/U

5.7 532000 Penalties and Fines Revenue E N T E/U

5.7 532400 Contra Revenue for Penalties and Fines E N T E/U

5.7 540000 Funded Benefit Program Revenue E N T E/U

5.7 540900 Contra Revenue for Funded Benefit Program Revenue E N T E/U

5.7 560000 Donated Revenue - Financial Resources E N T E/U

5.7 560900 Contra Revenue for Donations - Financial Resources E N T E/U

5.7 561000 Donated Revenue - Non-Financial Resources E N T E/U

5.7 561900 Contra Donated Revenue - Nonfinancial Resources E N T E/U

5.7 564000 Forfeiture Revenue - Cash and Cash Equivalents E N T D E/U

5.7 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N T D E/U

5.7 565000 Forfeiture Revenue - Forfeitures of Property E N T E E/U

5.7 565900 Contra Forfeiture Revenue - Forfeitures of Property E N T E E/U

5.7 579500 Seigniorage E N E E/U 3

5.7 580000 Tax Revenue Collected - Not Otherwise Classified E N T E/U

5.7 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E N T E/U

5.7 583000 Contra Revenue for Taxes - Not Otherwise Classified E N T E/U

5.7 589000 Tax Revenue Refunds - Not Otherwise Classified E N T E/U

5.7 590000 Other Revenue E N T D/E E/U

5.7 590900 Contra Revenue for Other Revenue E N T D/E E/U

5.7 592300 Valuation Change in Investments - Beneficial Interest in Trust E N T E/U

5.7 599000 Collections for Others - Statement of Custodial Activity E N E/T D/E E/U

5.7 599100 Accrued Collections for Others - Statement of Custodial Activity E N E/T D/E E/U

5.7 711000 Gains on Disposition of Assets - Other E N T D/E E/U

5.7 711100 Gains on Disposition of Investments E N T D/E E/U

5.7 718000 Unrealized Gains E N T D/E E/U

5.7 719000 Other Gains E N T D/E E/U

5.7 719090 Gains on International Monetary Fund Assets E T D/E U

5.7 721000 Losses on Disposition of Assets - Other E N T D/E E/U

5.7 721100 Losses on Disposition of Investments E N T D/E E/U

5.7 728000 Unrealized Losses E N T D/E E/U

5.7 729000 Other Losses E N T D/E E/U

5.7 729090 Losses on International Monetary Fund Assets E T D/E U

5.7 750000 Distribution of Income - Dividend E N T D/E E/U

5.8

Unemployment taxes

Customs duties

Estate and gift taxes

Other taxes and receipts

Miscellaneous earned revenues - Footnote 2

Bulletin No. 2021-20 VI RSOCNP - 2 August 2021
Part 2

SUPPLEMENT

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Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2022 Reporting

5.8 590000 Other Revenue E N E D/E E/U

5.8 590900 Contra Revenue for Other Revenue E N E D/E E/U

5.9

6

6.1

6.1 531100 Interest Revenue - Investments E F T E/U 4

6.1 531800 Contra Revenue for Interest Revenue - Investments E F T E/U 4

6.1 711100 Gains on Disposition of Investments E F T D/E E/U 4

6.1 718000 Unrealized Gains E F T D/E E/U 4

6.1 721100 Losses on Disposition of Investments E F T D/E E/U 4

6.1 728000 Unrealized Losses E F T D/E E/U 4

6.2

6.2 531000 Interest Revenue - Other E F T E/U 4

6.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F T E/U 4

6.2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F T E/U 4

6.2 531900 Contra Revenue for Interest Revenue - Other E F T E/U 4

6.2 579100 Adjustment to Financing Sources - Credit Reform E F E E/U

6.3

6.3 719000 Other Gains E F T D/E E/U 4

6.4

6.4 729000 Other Losses E F T D/E E/U 4

6.5

6.5 540000 Funded Benefit Program Revenue E F T E/U 4

6.5 540900 Contra Revenue for Funded Benefit Program Revenue E F T E/U 4

6.6

6.6 580000 Tax Revenue Collected - Not Otherwise Classified E G T E/U

6.6 580100 Tax Revenue Collected - Individual E G T E/U

6.6 580200 Tax Revenue Collected - Corporate E G T E/U

6.6 580300 Tax Revenue Collected - Unemployment E G T E/U

6.6 580400 Tax Revenue Collected - Excise E G T E/U

6.6 580500 Tax Revenue Collected - Estate and Gift E G T E/U

6.6 580600 Tax Revenue Collected - Customs E G T E/U

6.6 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G T E/U

6.6 582100 Tax Revenue Accrual Adjustment - Individual E G T E/U

6.6 582200 Tax Revenue Accrual Adjustment - Corporate E G T E/U

6.6 582300 Tax Revenue Accrual Adjustment - Unemployment E G T E/U

6.6 582400 Tax Revenue Accrual Adjustment - Excise E G T E/U

6.6 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G T E/U

6.6 582600 Tax Revenue Accrual Adjustment - Customs E G T E/U

6.6 583000 Contra Revenue for Taxes - Not Otherwise Classified E G T E/U

6.6 583100 Contra Revenue for Taxes - Individual E G T E/U

6.6 583200 Contra Revenue for Taxes - Corporate E G T E/U

6.6 583300 Contra Revenue for Taxes - Unemployment E G T E/U

6.6 583400 Contra Revenue for Taxes - Excise E G T E/U

6.6 583500 Contra Revenue for Taxes - Estate and Gift E G T E/U

6.6 583600 Contra Revenue for Taxes - Customs E G T E/U

6.6 589000 Tax Revenue Refunds - Not Otherwise Classified E G T E/U

6.6 589100 Tax Revenue Refunds - Individual E G T E/U

6.6 589200 Tax Revenue Refunds - Corporate E G T E/U

6.6 589300 Tax Revenue Refunds - Unemployment E G T E/U

6.6 589400 Tax Revenue Refunds - Excise E G T E/U

6.6 589500 Tax Revenue Refunds - Estate and Gift E G T E/U

6.6 589600 Tax Revenue Refunds - Customs E G T E/U

6.7

6.7 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the 

General Fund of the U.S. Government

E F E/T E/U

Total non-federal non-exchange revenue

This line is calculated. Equals sum of lines 5.1 through 5.8.

Federal non-exchange revenue:

Federal securities interest revenue including associated gains and losses (non-exchange) (RC 03) - Footnote 1

Borrowings and other interest revenue (non-exchange) (RC 05) - Footnote 1

Borrowings Gains (RC 06)/01

Borrowings Losses (RC 06)/01

Benefit program revenue (non-exchange) (RC 26) - Footnote 1

Other taxes and receipts (RC 45) - Footnote 1

Collections Transferred to a TAS Other Than the General Fund of the U.S. Government (RC 15)

Bulletin No. 2021-20 VI RSOCNP - 3 August 2021
Part 2

SUPPLEMENT

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End

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Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2022 Reporting

6.8

6.8 599700 Financing Sources Transferred In From Custodial Statement Collections E F E/T D/E E/U

6.9

6.9 599000 Collections for Others - Statement of Custodial Activity E F E/T D/E E/U

6.9 599100 Accrued Collections for Others - Statement of Custodial Activity E F E/T D/E E/U

6.9 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E F E E/U

6.9 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E F E E/U

6.10

6.10 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a 

Federal Agency - Other Than the General Fund of the U.S. Government

E F E/T E/U

6.11

7

7.1

7.1 309000 Unexpended Appropriations While Awaiting a Warrant E G E/U

7.1 310100 Unexpended Appropriations - Appropriations Received E G E/U

7.1 310600 Unexpended Appropriations - Adjustments E G E/U

7.2

7.2 310700 Unexpended Appropriations - Used - Accrued E G E/U

7.2 310710 Unexpended Appropriations - Used - Disbursed E G E/U

7.3

7.3 570000 Expended Appropriations - Used - Accrued E G E/U

7.3 570010 Expended Appropriations - Disbursed E G E/U

7.4

7.4 573500 Appropriated Dedicated Collections to be Transferred In E F E/U

7.4 574000 Appropriated Dedicated Collections Transferred In E F E/U 4

7.5

7.5 573600 Appropriated Dedicated Collections to be Transferred Out E F E/U

7.5 574500 Appropriated Dedicated Collections Transferred Out E F E/U 4

7.6

7.6 310200 Unexpended Appropriations - Transfers-In E F E/U

7.6 575500 Non-Expenditure Financing Sources - Transfers-In - Other E F E/U

7.7

7.7 310300 Unexpended Appropriations - Transfers-Out E F E/U

7.7 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E F E/U

7.8

7.8 575000 Expenditure Financing Sources - Transfers-In E F E/U

7.9

7.9 576000 Expenditure Financing Sources - Transfers-Out E F E/U

7.10

7.10 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers E F E/U

7.11

7.11 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers E F E/U

7.11 579200 Financing Sources To Be Transferred Out - Contingent Liability E F E/U

7.12

7.12 591900 Revenue and Other Financing Sources - Cancellations E G E/U

7.13

7.13 599000 Collections for Others - Statement of Custodial Activity E G E/T D E/U

7.13 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E G D E/U

Collections transferred into a TAS Other Than the General Fund of the U.S. Government - Nonexchange (RC 15)

Accrual of Collections Yet to be Transferred to a TAS Other Than the General Fund of the U.S. Government - 

Nonexchange (RC 16)

Accruals for Entity amounts to be collected in a TAS Other Than the General Fund of the U.S. Government - 

Nonexchange (RC 16)

Total federal non-exchange revenue

This line is calculated. Equals sum of lines 6.1 through 6.10.

Financing sources:

Appropriations received as adjusted (rescissions and other adjustments) (RC 41) - Footnote 1

Appropriations used (RC 39)

Appropriations expended (RC 38) - Footnote 1

Appropriation of unavailable special or trust fund receipts transfers-in (RC 07) - Footnote 1

Appropriation of unavailable special or trust fund receipts transfers-out (RC 07) - Footnote 1

Non-expenditure transfers-in of unexpended appropriations and financing sources (RC 08) - Footnote 1

Non-expenditure transfers-out of unexpended appropriations and financing sources (RC 08) - Footnote 1

Expenditure transfers-in of financing sources (RC 09) - Footnote 1

Expenditure transfers-out of financing sources (RC 09) - Footnote 1

Non-expenditure transfer-in of financing sources - capital transfers (RC 11)

Non-expenditure transfers-out of financing sources - capital transfers (RC 11)

Revenue and Other Financing Sources - Cancellations (RC 36)

Collections for others transferred to the General Fund of the U.S. Government (RC 44)

Bulletin No. 2021-20 VI RSOCNP - 4 August 2021
Part 2

SUPPLEMENT

Line 

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Exch/ 

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Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2022 Reporting

7.14

7.14 579000 Other Financing Sources E Z D E/U

7.14 590000 Other Revenue E Z E/T D E/U

7.14 590900 Contra Revenue for Other Revenue E Z E/T D E/U

7.14 750000 Distribution of Income - Dividend E Z T D E/U

7.15

7.15 309010 Appropriations Outstanding - Warrants to be Issued E F U

7.15 320100 Appropriations Outstanding - Warrants Issued E F U

7.15 320110 Appropriations Outstanding - Transfers E F U

7.15 320600 Appropriations Outstanding - Adjustments E F U

7.16

7.16 320700 Appropriations Outstanding - Used - Accrued E F U

7.16 320710 Appropriations Outstanding - Used - Disbursed E F U

7.17

7.17 570005 Appropriations - Expended - Accrued E F U

7.17 570006 Appropriations - Expended - Disbursed E F U

7.18

7.18 771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments E F U

7.19

7.19 591910 Cancellations of Revenue and Other Financing Sources - The General Fund of the U.S. 

Government

E F U

7.20

7.20 572000 Financing Sources Transferred In Without Reimbursement E F E/U

7.20 577500 Non-Budgetary Financing Sources Transferred In E F E/U

7.21

7.21 573000 Financing Sources Transferred Out Without Reimbursement E F E/U

7.21 577600 Non-Budgetary Financing Sources Transferred Out E F E/U

7.22

7.22 578000 Imputed Financing Sources E F E/U

7.23

7.23 599000 Collections for Others - Statement of Custodial Activity E G E/T E E/U 6

7.23 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E G E E/U 6

7.24

7.24 599100 Accrued Collections for Others - Statement of Custodial Activity E G E/T E E/U 6

7.24 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E G E E/U 6

7.25

7.25 579000 Other Financing Sources E G D/E E/U

7.25 579001 Other Non-Budgetary Financing Sources for Debt Accruals/Amortization E G U

7.26

7.26 573000 Financing Sources Transferred Out Without Reimbursement E Z E/U

7.26 579000 Other Financing Sources E Z E E/U

7.26 579010 Other General Fund Financing Sources E Z U

7.26 590000 Other Revenue E Z T E E/U

7.27

7.27 579010 Other General Fund Financing Sources E F U

7.28

7.28 571000 Transfer-in of Agency Unavailable Custodial and Non-Entity Collections E F U

7.29

7.29 571200 Accrual of Agency Amount To Be Collected - Custodial and Non-Entity - General Fund of 

the U.S. Government

E F U

7.30

Other financing sources with budgetary impact (RC 29) - Footnote 1, 8

Warrants issued (RC 41)

Appropriations outstanding - used (RC 39)

General Fund of the U.S. Government financed appropriations - expended (RC 38) - Footnote 1

Trust fund warrants issued net of adjustments (RC 45)

Cancellations of Revenue and Other Financing Sources - General Fund (RC 36)

Transfers-in without reimbursement (RC 18) - Footnote 1

Transfers-out without reimbursement (RC 18) - Footnote 1

Imputed financing sources (RC 25) - Footnote 1

Non-entity collections transferred to the General Fund of the U.S. Government (RC 44)

Accrual for non-entity amounts to be collected and transferred to the General Fund of the U.S. Government (RC 

Other non-budgetary financing sources for debt accruals/amortization (RC 37) - Footnote 1

Other non-budgetary financing sources (RC 29) - Footnote 1, 9

Other financing sources for the General Fund of the U.S. Government (RC 37) - Footnote 1

Transfer-in of entity's unavailable custodial and non-entity collections (RC 44)

Accrual of entity's amounts to be collected (RC 48)

Total financing sources

This line is calculated. Equals sum of lines 7.1 through 7.29

Bulletin No. 2021-20 VI RSOCNP - 5 August 2021
Part 2

SUPPLEMENT

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Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2022 Reporting

8

9

 1 For Reciprocal Category (RC) detail information, see TFM Volume 1, Part 2, Chapter 

4700, Federal Entity Reporting Requirements for the Financial Report of the United States 

Government, Appendix 3.

 2 As defined in TFM, Volume I, Part 2, Chapter 4700, Federal Entity Reporting 

Requirements for the Financial Report of the United States Government.

 3 Seigniorage is defined as "Other Financing Sources" (see SFFAS No. 7, paragraph 305) and 

has a non-Federal attribute. A new line to accommodate seigniorage with an "N" attribute 

was not added to the "Other Financing Sources" line since seigniorage does not meet the 

Financial Report's materiality threshold. As a result, seigniorage was added to the "Other 

Taxes and Receipts" line instead.

 4 Exclude General Fund of the U.S. Government activity in this account.

 5 Budgetary portion only.

 6 Non budgetary portion only.

 7 This line now includes amounts previously captured in lines 7.10 and 7.11. If a new RC is 

established then the data can be segregated.

 8 This line now includes amounts previously captured in lines 8.4 and 8.5. If a new RC is 

established then the data can be segregated.

 9 When comparative financial statements are presented, the error is material and financial 

statements are restated the correction will be to the previous year financial statement lines. 

The impact to the current year will be presented in the beginning balances. Guidance is 

provided in the Prior Period Adjustment scenario on the following page: 

https://www.fiscal.treasury.gov/files/ussgl/approved_scenarios/ppa-due-to-correction-oferrors.pdf

Net cost of operations (+/-)

Net position, end of period

This line is calculated. Equals sum of lines 4, 5.9, 6.11, 7.30, and 8.

FOOTNOTES AND ADDITIONAL INFORMATION:

Bulletin No. 2021-20 VI RSOCNP - 6 August 2021